In this course, students have the opportunity to research intensively on a specialized topic of tax law and, at the same time, to establish contacts with scientists and students from other European and US universities. Within the EUCOTAX network, several joint research projects take place. One of those research projects is the annual "Wintercourse". This is a one-week seminar to which each university sends its professors and research assistants as well as six selected students. The "Wintercourse" focuses on a general topic, which is subdivided into six sub-topics. Each of the participating students from each country prepares a report on the legal situation regarding his or her sub-theme, which is then discussed in working groups and in plenary sessions. The legal situations in the various countries are to be compared and examined from the perspective of EU law. Possible EU-wide harmonization proposals will be developed and examined. The results are then presented at the "Wintercourse" which takes places at the university of one of the participating countries. This course serves as an optimal preparation for the "Wintercourse".

Furthermore, students have the possibility to write their master, diploma or bachelor thesis at the Institute for Austrian and International Tax Law within the EUCOTAX program. Participation in the EUCOTAX program is therefore ideally suited for writing an academic thesis.

Upon completion of the course, students will be able to:

· deal intensively and thoroughly with a complex tax law topic,

· participate in professional discussions,

· give presentations on tax law topics in English.

The participants work on their sub-topic independently but are supported by the staff of the Institute for Austrian and International Tax Law. The written elaborations can be used for a Master's or Bachelor's thesis at the Institute for Austrian and International Tax Law. Participation in the EUCOTAX program is therefore ideally suited for writing an academic thesis.

The exact dates will be communicated once the participating students have been selected. For those dates, the attendance is mandatory.

Discussion, lectures and presentations. An English coaching (oral and written) is also part of the program.

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• 1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
  2. For seminar papers, increased attention will be paid to:
• Whether the processed legal status is up-to-date
• Correct/existent citations
• Correct use of abbreviations
• Comprehension
• Errors in the outline